Supplementary Provisions, Article 13
第十三条
In the case referred to in the preceding Article, light oil delivery tax is to be collected by the method of filing and payment, and the seller must, within 15 days from the date of enforcement of the portions of this Act relating to light oil delivery tax, submit to the prefectural governor of the prefecture in which the seller's office or place of business is located a return stating the tax base quantity and tax amount of light oil delivery tax relating to the possession of the light oil that is deemed to have been delivered by a contracted dealer under the provisions of the preceding Article, and other matters specified by the Prefectural Ordinance of that prefecture, and pay the declared tax amount to that prefecture.
If the amount of light oil delivery tax in the case referred to in the preceding paragraph exceeds the amount specified by Cabinet Order, the prefectural governor may, as provided by Cabinet Order, upon application by the seller, grant a deferral of collection, for a period not exceeding three months, for the portion of that tax amount exceeding the amount specified by Cabinet Order. In this case, if the prefectural governor finds it necessary, the governor may take security from the seller.
道府県知事は、前項の場合における軽油引取税の税額が政令で定める額をこえるときは、政令で定めるところにより、当該販売業者の申請により、当該税額のうち当該政令で定める額をこえる部分について、三月以内の期間を限つて徴収猶予をすることができる。この場合において、必要があると認めるときは、道府県知事は、当該販売業者から担保を徴することができる。
The provisions of Article 16-3, paragraphs (3) through (6) and Article 16-4, paragraphs (2) through (5) of the New Act apply mutatis mutandis where a taxpayer who has been granted a deferral of collection under the provisions of the preceding paragraph provides security, and where that taxpayer does not pay by the due date for payment the local government levies for which the deferral of collection was granted. In this case, the phrase "the preceding two paragraphs" in Article 16-3, paragraph (3) of the same Act is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 81 of 1956)", the phrase "paragraphs (1) and (2)" in paragraph (6) of that Article is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act", the phrase "where a person who has been granted a deferral of collection under the provisions of Article 16-2 does not pay or remit by the due date for payment the local government levies for which the deferral of collection was granted, or where collection is made under the provisions of the preceding paragraph" in Article 16-4, paragraph (2) of the same Act is deemed to be replaced with "where a person who has been granted a deferral of collection under the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act does not pay by the due date for payment the local government levies for which the deferral of collection was granted", and the phrase "Article 16-2" in paragraphs (4) and (5) of that Article is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act".
新法第十六条の三第三項から第六項まで及び第十六条の四第二項から第五項までの規定は、前項の規定によつて徴収猶予を受けた納税者が担保を提供する場合及びその徴収猶予を受けた地方団体の徴収金を期限内に納付しない場合について準用する。この場合において、同法第十六条の三第三項中「前二項」とあるのは「地方税法の一部を改正する法律（昭和三十一年法律第八十一号）附則第十三条第二項」と、同条第六項中「第一項及び第二項」とあるのは「地方税法の一部を改正する法律附則第十三条第二項」と、同法第十六条の四第二項中「第十六条の二の規定によつて徴収猶予を受けた者がその徴収猶予を受けた地方団体の徴収金を期限内に納付せず、若しくは納入しない場合又は前項の規定によつて徴収する場合」とあるのは「地方税法の一部を改正する法律附則第十三条第二項の規定によつて徴収猶予を受けた者がその徴収猶予を受けた地方団体の徴収金を期限内に納付しない場合」と、同条第四項及び第五項中「第十六条の二」とあるのは「地方税法の一部を改正する法律附則第十三条第二項」と読み替えるものとする。
Where the prefectural governor has granted a deferral of collection under the provisions of paragraph (2), the governor is to exempt the portion, corresponding to the period for which the deferral of collection was granted, of the delinquency charges and delinquency additional charges relating to the tax amount for which collection was deferred.
道府県知事は、第二項の規定によつて徴収猶予をした場合においては、その徴収猶予をした税額に係る延滞金及び延滞加算金中当該徴収猶予をした期間内に対応する部分の金額を免除するものとする。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 81 of 1956.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.